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Facts
The assessee's appeal for assessment year 2016-17 arises against an order of the CIT(A)-NFAC. The learned counsel for the assessee submitted that due to communication gaps, the assessee could not appear to plead and prove facts in lower appellate proceedings.
Held
The Tribunal acknowledged the possibility of communication gaps in the virtual hearing mechanism. In the interest of justice, the Tribunal set aside the appeal back to the CIT(A)/NFAC for a fresh adjudication with three opportunities for hearing.
Key Issues
Whether the assessee was prevented from adequately presenting their case due to communication gaps in lower appellate proceedings.
Sections Cited
144 of the Income-tax Act, 1961
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for assessment year 2016-17 arises against the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the “CIT(A)-NFAC”],Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1058995039(1) dated22.12.2023, involving proceedings under section 144of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties at length. Case file perused.
Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in lower appellate proceedings and therefore, in the larger interest of justice, the matter be restored back to the CIT(A)/NFAC. The Revenue vehemently supports the learned lower authority’s action making the addition(s) herein on merits.
Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance of the newly introduced virtual hearing mechanism could not be altogether ruled out. It is, therefore, deemed appropriate in the larger interest of justice to set aside the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings.
Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 13TH February, 2025.